Nebraska Statutes
§ 77-2038 — Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument
Nebraska·Ch. 77 Revenue and Taxation
Notwithstanding the provisions of Chapter 77, article 20, the decedent's will may provide direction for the apportionment of the taxes assessed upon any of the decedent's property subject to Nebraska inheritance tax or any written instrument executed inter vivos by the decedent may provide direction for the apportionment of the taxes assessed upon any property subject to Nebraska inheritance tax for the property dealt with in such inter vivos instrument.
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Nebraska § 77-2038 (Inheritance tax; decedent's will may direct apportionment of taxes; inter vivos instrument) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.
Related
In re Estate of Shell
290 Neb. 791 (Nebraska Supreme Court, 2015)
In re Hessler Living Trust
985 N.W.2d 589 (Nebraska Supreme Court, 2023)
Legislative History
Source: Laws 1976, LB 585, § 26.
Annotations: The language in a trust clearly showed that the settlor wished to shift the burden of inheritance tax from the beneficiaries where the trust instructed the trustee to "pay from this trust all inheritance and estate taxes," whether on trust property or not, and the next subpart of the trust directed trustee to pay expenses and debts. In re Hessler Living Trust, 316 Neb. 600, 5 N.W.3d 723 (2024).
Nearby Sections
15
§ 77-1001
Act, how cited§ 77-1003
Definitions, where found§ 77-1004
Tax terms, meaning§ 77-1005
Approved cost, defined§ 77-1006
Approved project, defined§ 77-1007
Cultural development, defined§ 77-1008
Destination dining, defined§ 77-101
Definitions, where found§ 77-1010
Entitlement period, defined§ 77-1011
Full-service restaurant, defined§ 77-1012
Historical redevelopment, defined§ 77-1013
Investment, defined§ 77-1014
Lodging, defined